shopping_cart

Your shopping cart is empty

PAYG cash flow considerations

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 11 Apr 00 by VICTORIAN DIVISION, THE TAX INSTITUTE

The PAYG system has the potential to cost businesses more in terms of cash flow than its cousin, the GST. Yet there has been significantly less publicity about the PAYG. Cash flow budgeting and planning will take on a much greater importance in the coming years and businesses and their advisers will need to understand the operation of the PAYG system and the transitional provisions. This paper offers guidance through the complexities of the new system and provides practical case studies and examples to help tax practitioners prepare their clients for PAYG.

Author profile

Chris Wookey CTA-Life
Photo of author, Chris WOOKEY Chris Wookey, CTA (Life) operates his own specialist tax consulting practice after previously having been a principal in the tax consulting division of Deloitte Private in Melbourne. A finalist in The Tax Institute’s Tax Adviser of the Year Awards for 2020 and 2022 and made a life member of The Tax Institute in September 2023, he has over 30 years’ experience in the chartered accounting profession and is a member of The Tax Institute’s national SME Technical Committee and had been its representative on the ATO’s Private Groups Stewardship Group from 2021 to 2022. Chris was also a member of the Board of Taxation’s Reference Group for its Review of Small Business Tax Concessions. His experience, centred on issues encountered by private groups, includes providing input to Treasury in relation to the proposed targeted amendments to the Div 7A integrity rules and participating in confidential consultations with the ATO in relation to the 2022 and 2023 developments in relation to section 100A. - Current at 29 January 2026
Click here to expand/collapse more articles by Chris WOOKEY.

 

This was presented at The new PAYG system .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Monthly Statement of Account for the Integrated Client A/C

Author(s):  Margaret OXENHAM

Materials from this session:

Special arrangements associated with withholding events

Author(s):  Greg LEYDON

Materials from this session:

PAYG instalment system

Author(s):  Ron JORGENSEN

Materials from this session:

The 'No ABN' Withholding Event

Author(s):  Ron JORGENSEN,  Phil LONDON

Materials from this session:

PAYG Instalment System

Author(s):  Chris WOOKEY

Materials from this session:

Further details about this event:

 

Copyright Statement